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TMI Blog2021 (1) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... EMBER, SH. AMAND SHAH, TECHNICAL MEMBER Present:- 1. None for the Applicants and the Respondent. ORDER 1. The brief facts of the present case are that the Applicant No. 2 (here-in-after referred to as the DGAP) vide his Report dated 13.11.2018, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017, had submitted that he had conducted an investiga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hy the Report furnished by the DGAP should not be accepted and his liability for violation of the provisions of Section 171 (1) should not be fixed. After hearing both the parties at length this Authority vide its Order No. 20/2019 dated 22.03.2019 = 2019 (3) TMI 1313 - NATIONAL ANTI-PROFITEERING AUTHORITY had determined the profiteered amount as Rs. 32,926.36 /- as per the provisions of Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his submissions dated 05.04.2019 & 23.04.2019 has stated that the penal provisions should not be invoked and penalty should not be imposed on him. He has inter-alia made a number of submissions for non-imposition of penalty. The Respondent has also stated that his profit margin was reduced, when the base price adopted for selling the product was reduced due to reduction in the GST to 12% from 28%, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vealed from the perusal of the CGST Act and the Rules framed under it that no penalty had been prescribed for violation of the provisions of Section 171 (1) of the above Act, therefore, the Respondent was issued show cause notice to state why penalty should not be imposed on him for violation of the above provisions as per Section 122 (1) (i) of the above Act as he had apparently issued incorrect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent had violated the provisions of Section 171 (1), the penalty prescribed under Section 171 (3A) cannot be imposed on the Respondent retrospectively. Accordingly, the notice dated 28.03.2019 issued to the Respondent for imposition of penalty under Section 122 (1) (i) is hereby withdrawn and the present penalty proceedings launched against him are accordingly dropped. 10. Copy of this order be su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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